GST E-Invoice Applicability Checker

By Varun M

Not a calculator — a decision tool. Answer three questions and get a straight "IS / IS NOT mandatory" answer, plus the exact reason, based on your turnover, supply type, and business category.

Your highest AATO in any financial year since 2017-18 (₹) Not just this year — your highest aggregate annual turnover in any single year since 2017-18, summed across every GSTIN under your PAN. Once crossed, it counts permanently, even if your turnover has since dropped.

Do you make any B2B, export, SEZ, or government (B2G) supplies?

Yes No — I deal exclusively in B2C

B2G only counts if the government entity you're supplying is itself GST-registered.

Are you in an exempt category?

Enter a valid (non-negative) turnover figure to see your answer.

Since your AATO is ₹10 crore or more, you must also report each e-invoice to the IRP within 30 days of the invoice date — the portal rejects invoices reported later than that.

How to use this checker

Enter your highest-ever aggregate annual turnover (AATO) since FY 2017-18 — not just this year's figure, and summed across every GSTIN registered under your PAN. Answer whether you make B2B/export/SEZ/B2G supplies, and pick an exempt category if one applies. The verdict and reason update instantly.

The rule, explained

E-invoicing is mandatory if all three of these are true:

Your AATO has exceeded ₹5 crore in any financial year since 2017-18 (PAN-wide, all GSTINs summed).
You make B2B, export, SEZ, or B2G supplies — not exclusively B2C.
You're not in an exempt category.

Miss any one of the three and e-invoicing isn't mandatory for you — which is exactly why this tool asks all three questions and tells you which one actually decided your answer, rather than just a flat yes/no.

The ₹5 crore threshold: exactly ₹5,00,00,000 does NOT count

The rule is worded as turnover exceeding ₹5 crore — not "₹5 crore and above." A business with AATO of exactly ₹5,00,00,000 has not crossed the threshold; it needs to exceed that figure, even by ₹1, to trigger the mandate. This is a genuinely easy mistake to make if you round your turnover to a clean ₹5 crore figure.

The separate ₹10 crore threshold for the 30-day reporting rule uses different wording — "₹10 crore or more" — so a business at exactly ₹10,00,00,000 is covered by that rule. The two thresholds are not symmetrical; don't assume one comparison applies to both.

Once crossed, it's permanent

If your AATO exceeded ₹5 crore in even one year since 2017-18 — say, FY 2018-19 — the mandate applies to you today, even if your turnover has fallen well below ₹5 crore since. There is no exit mechanism in GST law for this. This is the single most common point of confusion: people check this year's turnover and wrongly conclude they're exempt.

A proposed change that hasn't happened yet

A reduction of the threshold from ₹5 crore to ₹2 crore was proposed at GST Council level, reportedly targeted for 1 October 2025. As of this page's last verification, it has not been formally notified — the ₹5 crore threshold remains the operative rule. If you've seen ₹2 crore mentioned elsewhere, that's either outdated or premature; check back here or on the official GST portal before assuming it's live.

Worked examples

₹4.8 crore AATO, B2B supplies, no exempt category: not mandatory — hasn't exceeded ₹5 crore.
Exactly ₹5,00,00,000 AATO, B2B supplies: not mandatory — the rule requires exceeding ₹5 crore, and this is exactly at the line, not past it.
₹6 crore AATO, B2C only: not mandatory — turnover clears the threshold, but e-invoicing doesn't apply to pure B2C supplies.
₹8 crore AATO, B2B supplies, but you're an NBFC: not mandatory — NBFCs are specifically exempt regardless of turnover.
₹9 crore AATO, B2B supplies, you're an SEZ unit: not mandatory for your own outward supplies — but note this exemption is for SEZ units, not SEZ developers, who follow the normal rule. Supplies made to an SEZ by a regular supplier remain fully covered either way.
₹12 crore AATO, B2B supplies, no exempt category: mandatory, and the 30-day IRP reporting window applies since AATO is ₹10 crore or more.

Situational guides

Worked-out detail for the questions business owners actually ask, using this checker's own logic:

Is e-invoicing mandatory for my business? — a quick decision guide across five common scenarios.
GST e-invoice turnover limit — the full history of how the threshold got to ₹5 crore, and where the proposed ₹2 crore cut actually stands.
The ₹5 crore rule explained — why exactly ₹5,00,00,000 doesn't count, in detail.
GST e-invoice exemptions list — all seven exempt categories, including the SEZ unit vs. SEZ developer mix-up.
Aggregate turnover for e-invoicing, PAN-wise — why several small GSTINs can add up to a mandatory obligation.
The 30-day reporting rule — the separate ₹10 crore deadline rule, and why its boundary works the opposite way.
E-invoice vs e-way bill: the difference — two different requirements, two different triggers, often confused as one.

FAQ

It's "exceeding" — strictly greater than ₹5,00,00,000. A business with AATO of exactly ₹5 crore has not crossed the threshold and is not covered on turnover grounds alone. This is different from the separate ₹10 crore threshold for the 30-day reporting rule, which uses "or more" (₹10 crore itself is covered).

No. Once your AATO has exceeded ₹5 crore in any financial year since 2017-18, the e-invoicing mandate applies to you permanently — there's no exit mechanism in GST law. Check your highest-ever turnover since 2017-18, not just this year's.

No. E-invoicing applies to B2B, export, SEZ, and B2G (to a GST-registered government entity) supplies. Pure B2C (business-to-consumer, retail) supplies are outside its scope, regardless of your turnover.

Banks and other financial institutions, NBFCs, insurers, Goods Transport Agencies (for road transport of goods), passenger transport service suppliers, multiplex cinemas (for film admission), and SEZ units (for their own outward supplies) are specifically exempted from e-invoicing, regardless of turnover. Note: SEZ developers are NOT on this list — only SEZ units are exempt.

No — as of this page's last verification, it has been proposed and discussed at GST Council level (reportedly targeted for 1 October 2025) but has not been formally notified. The ₹5 crore threshold remains the current rule. Don't rely on ₹2 crore being in force until an official notification confirms it.

If your AATO is ₹10 crore or more, you must report each e-invoice to the Invoice Registration Portal (IRP) within 30 days of the invoice date — the portal rejects older invoices outright. This applies only if e-invoicing is already mandatory for you; it doesn't independently trigger the mandate.

Formula last verified: 16 Aug 2026

Sources: Notification No. 10/2023–Central Tax, dated 10 May 2023 (amending Notification No. 13/2020–Central Tax, dated 21 Mar 2020), effective 1 Aug 2023, for the ₹5 crore threshold, PAN-level aggregation, and most of the exempt-category list — corroborated across multiple independent sources citing the same notification number. The SEZ-unit exemption is separately confirmed via Notification No. 61/2020–Central Tax, dated 30 Jul 2020, and directly via the official portal, einvoice6.gst.gov.in. The 30-day IRP reporting rule (₹10 crore threshold) is confirmed via a direct fetch of the same official portal, effective 1 Apr 2025 per a GSTN advisory dated 5 Nov 2024.

This is an indicative decision tool, not a substitute for professional advice. A reduction of the ₹5 crore threshold to ₹2 crore has been proposed but was NOT notified as of this verification — do not assume it is in force. This tool does not cover every edge case (e.g. deemed exports or entity-specific exemptions beyond the categories listed). Confirm your exact obligation with a qualified GST practitioner or the official GST portal before relying on this for compliance decisions.